The Internal Revenue Service is revising the Form 1024 application for tax exemption (other than 501(c)(3) charitable exemption) to require electronic filing as part of its “ongoing effort to improve service for the tax-exempt community.” The Service says it will provide a transition period during which the current paper submission will also be accepted. The new form will also include requests for exemption under subsections 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), (29), and section 501(d), which currently file letter applications. It will also be revised to accept applications for farmer cooperatives exempt under section 521 of the Code. ­­The IRS has also...